<p>This course will be an overview of:</p> <ul> <li>The assets subject to impairment testing</li> <li>How to calculate the impairment of fixed assets with both definite and indefinite lives</li> <li>How to calculate the impairment of intangible assets other than goodwill</li> <li>How to calculate the impairment of goodwill</li> <li>The differences between GAAP and IFRS with respect to the calculation and reporting of impairment losses</li> </ul>